著者名,論文名,雑誌名,ISSN,出版者名,出版日付,巻,号,ページ,URL,URL(DOI) 高橋 二朗,Value Relevance of Discretionary Asset Impairment : Empirical Evidence from Japan,Asian Academic Accounting Association The 14^ Annual Conference Proceedings (The 14^ Annual Conference),,,2013,,,1-28,https://cir.nii.ac.jp/crid/1010282257158220929,